Tablas ISR 2020 - Impuesto Sobre la Renta
Conoce las tablas ISR 2020 y las de los subsidios aplicables para saber cuanto ISR pagaras durante 2020.
Las tablas ISR 2020 no experimentaron ningún cambio respecto a las de 2019, pues la inflación acumulada desde el último cambio no excedió el 10%.
I.- Retenciones periódicas de ISR
1.- Tablas ISR 2020: retención diaria
Tarifa de ISR diaria
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $19.03 | $0.00 | 1.92% |
| $19.04 | $161.52 | $0.37 | 6.40% |
| $161.53 | $283.86 | $9.48 | 10.88% |
| $283.87 | $329.97 | $22.79 | 16.00% |
| $329.98 | $395.06 | $30.17 | 17.92% |
| $395.07 | $796.79 | $41.84 | 21.36% |
| $796.80 | $1,255.85 | $127.65 | 23.52% |
| $1,255.86 | $2,397.62 | $235.62 | 30.00% |
| $2,397.63 | $3,196.82 | $578.15 | 32.00% |
| $3,196.83 | $9,590.46 | $833.89 | 34.00% |
| $9,590.47 | En adelante | $3,007.73 | 35.00% |
Subsidio para el empleo diario
| Para ingresos de | Hasta ingresos de | Subsidio diario |
|---|---|---|
| $0.01 | $58.19 | $13.39 |
| $58.20 | $87.28 | $13.38 |
| $87.29 | $114.24 | $13.38 |
| $114.25 | $116.38 | $12.92 |
| $116.39 | $146.25 | $12.58 |
| $146.26 | $155.17 | $11.65 |
| $155.18 | $175.51 | $10.69 |
| $175.52 | $204.76 | $9.69 |
| $204.77 | $234.01 | $8.34 |
| $234.02 | $242.84 | $7.16 |
| $242.85 | En adelante | $0.00 |
2.- Tablas ISR 2020: retenciones semanales
Tarifa de ISR semanal
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $133.21 | $0.00 | 1.92% |
| $133.22 | $1,130.64 | $2.59 | 6.40% |
| $1,130.65 | $1,987.02 | $66.36 | 10.88% |
| $1,987.03 | $2,309.79 | $159.53 | 16.00% |
| $2,309.80 | $2,765.42 | $211.19 | 17.92% |
| $2,765.43 | $5,577.53 | $292.88 | 21.36% |
| $5,577.54 | $8,790.95 | $893.55 | 23.52% |
| $8,790.96 | $16,783.34 | $1,649.34 | 30.00% |
| $16,783.35 | $22,377.74 | $4,047.05 | 32.00% |
| $22,377.75 | $67,133.22 | $5,837.23 | 34.00% |
| $67,133.23 | En adelante | $21,054.11 | 35.00% |
Subsidio para el empleo semanal
| Para ingresos de | Hasta ingresos de | Subsidio semanal |
|---|---|---|
| $0.01 | $407.33 | $93.73 |
| $407.34 | $610.96 | $93.66 |
| $610.97 | $799.68 | $93.66 |
| $799.69 | $814.66 | $90.44 |
| $814.67 | $1,023.75 | $88.06 |
| $1,023.76 | $1,086.19 | $81.55 |
| $1,086.20 | $1,228.57 | $74.83 |
| $1,228.58 | $1,433.32 | $67.83 |
| $1,433.33 | $1,638.07 | $58.38 |
| $1,638.08 | $1,699.88 | $50.12 |
| $1,699.89 | En adelante | $0.00 |
3.- Tablas ISR 2020: retenciones decenales
Tarifa de ISR decenal
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $190.30 | $0.00 | 1.92% |
| $190.31 | $1,615.20 | $3.70 | 6.40% |
| $1,615.21 | $2,838.60 | $94.80 | 10.88% |
| $2,838.61 | $3,299.70 | $227.90 | 16.00% |
| $3,299.71 | $3,950.60 | $301.70 | 17.92% |
| $3,950.61 | $7,967.90 | $418.40 | 21.36% |
| $7,967.91 | $12,558.50 | $1,276.50 | 23.52% |
| $12,558.51 | $23,976.20 | $2,356.20 | 30.00% |
| $23,976.21 | $31,968.20 | $5,781.50 | 32.00% |
| $31,968.21 | $95,904.60 | $8,338.90 | 34.00% |
| $95,904.61 | En adelante | $30,077.30 | 35.00% |
Subsidio para el empleo decenal
| Para ingresos de | Hasta ingresos de | Subsidio decenal |
|---|---|---|
| $0.01 | $581.90 | $133.90 |
| $581.91 | $872.80 | $133.80 |
| $872.81 | $1,142.40 | $133.80 |
| $1,142.41 | $1,163.80 | $129.20 |
| $1,163.81 | $1,462.50 | $125.80 |
| $1,462.51 | $1,551.70 | $116.50 |
| $1,551.71 | $1,755.10 | $106.90 |
| $1,755.11 | $2,047.60 | $96.90 |
| $2,047.61 | $2,340.10 | $83.40 |
| $2,340.11 | $2,428.40 | $71.60 |
| $2,428.41 | En adelante | $0.00 |
4.- Tablas ISR 2020: pagos quincenales
Tarifa de ISR quincenal
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $285.45 | $0.00 | 1.92% |
| $285.46 | $2,422.80 | $5.55 | 6.40% |
| $2,422.81 | $4,257.90 | $142.20 | 10.88% |
| $4,257.91 | $4,949.55 | $341.85 | 16.00% |
| $4,949.56 | $5,925.90 | $452.55 | 17.92% |
| $5,925.91 | $11,951.85 | $627.60 | 21.36% |
| $11,951.86 | $18,837.75 | $1,914.75 | 23.52% |
| $18,837.76 | $35,964.30 | $3,534.30 | 30.00% |
| $35,964.31 | $47,952.30 | $8,672.25 | 32.00% |
| $47,952.31 | $143,856.90 | $12,508.35 | 34.00% |
| $143,856.91 | En adelante | $45,115.95 | 35.00% |
Subsidio para el empleo quincenal
| Para ingresos de | Hasta ingresos de | Subsidio quincenal |
|---|---|---|
| $0.01 | $872.85 | $200.85 |
| $872.86 | $1,309.20 | $200.70 |
| $1,309.21 | $1,713.60 | $200.70 |
| $1,713.61 | $1,745.70 | $193.80 |
| $1,745.71 | $2,193.75 | $188.70 |
| $2,193.76 | $2,327.55 | $174.75 |
| $2,327.56 | $2,632.65 | $160.35 |
| $2,632.66 | $3,071.40 | $145.35 |
| $3,071.41 | $3,510.15 | $125.10 |
| $3,510.16 | $3,642.60 | $107.40 |
| $3,642.61 | En adelante | $0.00 |
5.- Tablas ISR 2020: pagos mensuales
Tarifa de ISR mensual
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $578.52 | $0.00 | 1.92% |
| $578.53 | $4,910.18 | $11.11 | 6.40% |
| $4,910.19 | $8,629.20 | $288.33 | 10.88% |
| $8,629.21 | $10,031.07 | $692.96 | 16.00% |
| $10,031.08 | $12,009.94 | $917.26 | 17.92% |
| $12,009.95 | $24,222.31 | $1,271.87 | 21.36% |
| $24,222.32 | $38,177.69 | $3,880.44 | 23.52% |
| $38,177.70 | $72,887.50 | $7,162.74 | 30.00% |
| $72,887.51 | $97,183.33 | $17,575.69 | 32.00% |
| $97,183.34 | $291,550.00 | $25,350.35 | 34.00% |
| $291,550.01 | En adelante | $91,435.02 | 35.00% |
Subsidio para el empleo mensual
| Para ingresos de | Hasta ingresos de | Subsidio mensual |
|---|---|---|
| $0.01 | $1,768.96 | $407.02 |
| $1,768.97 | $2,653.38 | $406.83 |
| $2,653.39 | $3,472.84 | $406.62 |
| $3,472.85 | $3,537.87 | $392.77 |
| $3,537.88 | $4,446.15 | $382.46 |
| $4,446.16 | $4,717.18 | $354.23 |
| $4,717.19 | $5,335.42 | $324.87 |
| $5,335.43 | $6,224.67 | $294.63 |
| $6,224.68 | $7,113.90 | $253.54 |
| $7,113.91 | $7,382.33 | $217.61 |
| $7,382.34 | En adelante | $0.00 |
6.- Tablas ISR 2020: anual
Tarifa de ISR anual
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $6,942.20 | $0.00 | 1.92% |
| $6,942.21 | $58,922.16 | $133.28 | 6.40% |
| $58,922.17 | $103,550.44 | $3,460.01 | 10.88% |
| $103,550.45 | $120,372.83 | $8,315.57 | 16.00% |
| $120,372.84 | $144,119.23 | $11,007.14 | 17.92% |
| $144,119.24 | $290,667.75 | $15,262.49 | 21.36% |
| $290,667.76 | $458,132.29 | $46,565.26 | 23.52% |
| $458,132.30 | $874,650.00 | $85,952.92 | 30.00% |
| $874,650.01 | $1,166,200.00 | $210,908.23 | 32.00% |
| $1,166,200.01 | $3,498,600.00 | $304,204.21 | 34.00% |
| $3,498,600.01 | En adelante | $1,097,220.21 | 35.00% |
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial
1.- Tablas ISR 2020: enero
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $578.52 | $0.00 | 1.92% |
| $578.53 | $4,910.18 | $11.11 | 6.40% |
| $4,910.19 | $8,629.20 | $288.33 | 10.88% |
| $8,629.21 | $10,031.07 | $692.96 | 16.00% |
| $10,031.08 | $12,009.94 | $917.26 | 17.92% |
| $12,009.95 | $24,222.31 | $1,271.87 | 21.36% |
| $24,222.32 | $38,177.69 | $3,880.44 | 23.52% |
| $38,177.70 | $72,887.50 | $7,162.74 | 30.00% |
| $72,887.51 | $97,183.33 | $17,575.69 | 32.00% |
| $97,183.34 | $291,550.00 | $25,350.35 | 34.00% |
| $291,550.01 | En adelante | $91,435.02 | 35.00% |
2.- Tablas ISR 2020: febrero
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $1,157.04 | $0.00 | 1.92% |
| $1,157.05 | $9,820.36 | $22.22 | 6.40% |
| $9,820.37 | $17,258.40 | $576.66 | 10.88% |
| $17,258.41 | $20,062.14 | $1,385.92 | 16.00% |
| $20,062.15 | $24,019.88 | $1,834.52 | 17.92% |
| $24,019.89 | $48,444.62 | $2,543.74 | 21.36% |
| $48,444.63 | $76,355.38 | $7,760.88 | 23.52% |
| $76,355.39 | $145,775.00 | $14,325.48 | 30.00% |
| $145,775.01 | $194,366.66 | $35,151.38 | 32.00% |
| $194,366.67 | $583,100.00 | $50,700.70 | 34.00% |
| $583,100.01 | En adelante | $182,870.04 | 35.00% |
3.- Tablas ISR 2020: marzo
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $1,735.56 | $0.00 | 1.92% |
| $1,735.57 | $14,730.54 | $33.33 | 6.40% |
| $14,730.55 | $25,887.60 | $864.99 | 10.88% |
| $25,887.61 | $30,093.21 | $2,078.88 | 16.00% |
| $30,093.22 | $36,029.82 | $2,751.78 | 17.92% |
| $36,029.83 | $72,666.93 | $3,815.61 | 21.36% |
| $72,666.94 | $114,533.07 | $11,641.32 | 23.52% |
| $114,533.08 | $218,662.50 | $21,488.22 | 30.00% |
| $218,662.51 | $291,549.99 | $52,727.07 | 32.00% |
| $291,550.00 | $874,650.00 | $76,051.05 | 34.00% |
| $874,650.01 | En adelante | $274,305.06 | 35.00% |
4.- Tablas ISR 2020: abril
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $2,314.08 | $0.00 | 1.92% |
| $2,314.09 | $19,640.72 | $44.44 | 6.40% |
| $19,640.73 | $34,516.80 | $1,153.32 | 10.88% |
| $34,516.81 | $40,124.28 | $2,771.84 | 16.00% |
| $40,124.29 | $48,039.76 | $3,669.04 | 17.92% |
| $48,039.77 | $96,889.24 | $5,087.48 | 21.36% |
| $96,889.25 | $152,710.76 | $15,521.76 | 23.52% |
| $152,710.77 | $291,550.00 | $28,650.96 | 30.00% |
| $291,550.01 | $388,733.32 | $70,302.76 | 32.00% |
| $388,733.33 | $1,166,200.00 | $101,401.40 | 34.00% |
| $1,166,200.01 | En adelante | $365,740.08 | 35.00% |
5.- Tablas ISR 2020: mayo
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $2,892.60 | $0.00 | 1.92% |
| $2,892.61 | $24,550.90 | $55.55 | 6.40% |
| $24,550.91 | $43,146.00 | $1,441.65 | 10.88% |
| $43,146.01 | $50,155.35 | $3,464.80 | 16.00% |
| $50,155.36 | $60,049.70 | $4,586.30 | 17.92% |
| $60,049.71 | $121,111.55 | $6,359.35 | 21.36% |
| $121,111.56 | $190,888.45 | $19,402.20 | 23.52% |
| $190,888.46 | $364,437.50 | $35,813.70 | 30.00% |
| $364,437.51 | $485,916.65 | $87,878.45 | 32.00% |
| $485,916.66 | $1,457,750.00 | $126,751.75 | 34.00% |
| $1,457,750.01 | En adelante | $457,175.10 | 35.00% |
6.- Tablas ISR 2020: junio
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $3,471.12 | $0.00 | 1.92% |
| $3,471.13 | $29,461.08 | $66.66 | 6.40% |
| $29,461.09 | $51,775.20 | $1,729.98 | 10.88% |
| $51,775.21 | $60,186.42 | $4,157.76 | 16.00% |
| $60,186.43 | $72,059.64 | $5,503.56 | 17.92% |
| $72,059.65 | $145,333.86 | $7,631.22 | 21.36% |
| $145,333.87 | $229,066.14 | $23,282.64 | 23.52% |
| $229,066.15 | $437,325.00 | $42,976.44 | 30.00% |
| $437,325.01 | $583,099.98 | $105,454.14 | 32.00% |
| $583,099.99 | $1,749,300.00 | $152,102.10 | 34.00% |
| $1,749,300.01 | En adelante | $548,610.12 | 35.00% |
7.- Tablas ISR 2020: julio
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $4,049.64 | $0.00 | 1.92% |
| $4,049.65 | $34,371.26 | $77.77 | 6.40% |
| $34,371.27 | $60,404.40 | $2,018.31 | 10.88% |
| $60,404.41 | $70,217.49 | $4,850.72 | 16.00% |
| $70,217.50 | $84,069.58 | $6,420.82 | 17.92% |
| $84,069.59 | $169,556.17 | $8,903.09 | 21.36% |
| $169,556.18 | $267,243.83 | $27,163.08 | 23.52% |
| $267,243.84 | $510,212.50 | $50,139.18 | 30.00% |
| $510,212.51 | $680,283.31 | $123,029.83 | 32.00% |
| $680,283.32 | $2,040,850.00 | $177,452.45 | 34.00% |
| $2,040,850.01 | En adelante | $640,045.14 | 35.00% |
8.- Tablas ISR 2020: agosto
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $4,628.16 | $0.00 | 1.92% |
| $4,628.17 | $39,281.44 | $88.88 | 6.40% |
| $39,281.45 | $69,033.60 | $2,306.64 | 10.88% |
| $69,033.61 | $80,248.56 | $5,543.68 | 16.00% |
| $80,248.57 | $96,079.52 | $7,338.08 | 17.92% |
| $96,079.53 | $193,778.48 | $10,174.96 | 21.36% |
| $193,778.49 | $305,421.52 | $31,043.52 | 23.52% |
| $305,421.53 | $583,100.00 | $57,301.92 | 30.00% |
| $583,100.01 | $777,466.64 | $140,605.52 | 32.00% |
| $777,466.65 | $2,332,400.00 | $202,802.80 | 34.00% |
| $2,332,400.01 | En adelante | $731,480.16 | 35.00% |
9.- Tablas ISR 2020: septiembre
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $5,206.68 | $0.00 | 1.92% |
| $5,206.69 | $44,191.62 | $99.99 | 6.40% |
| $44,191.63 | $77,662.80 | $2,594.97 | 10.88% |
| $77,662.81 | $90,279.63 | $6,236.64 | 16.00% |
| $90,279.64 | $108,089.46 | $8,255.34 | 17.92% |
| $108,089.47 | $218,000.79 | $11,446.83 | 21.36% |
| $218,000.80 | $343,599.21 | $34,923.96 | 23.52% |
| $343,599.22 | $655,987.50 | $64,464.66 | 30.00% |
| $655,987.51 | $874,649.97 | $158,181.21 | 32.00% |
| $874,649.98 | $2,623,950.00 | $228,153.15 | 34.00% |
| $2,623,950.01 | En adelante | $822,915.18 | 35.00% |
10.- Tablas ISR 2020: octubre
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $5,785.20 | $0.00 | 1.92% |
| $5,785.21 | $49,101.80 | $111.10 | 6.40% |
| $49,101.81 | $86,292.00 | $2,883.30 | 10.88% |
| $86,292.01 | $100,310.70 | $6,929.60 | 16.00% |
| $100,310.71 | $120,099.40 | $9,172.60 | 17.92% |
| $120,099.41 | $242,223.10 | $12,718.70 | 21.36% |
| $242,223.11 | $381,776.90 | $38,804.40 | 23.52% |
| $381,776.91 | $728,875.00 | $71,627.40 | 30.00% |
| $728,875.01 | $971,833.30 | $175,756.90 | 32.00% |
| $971,833.31 | $2,915,500.00 | $253,503.50 | 34.00% |
| $2,915,500.01 | En adelante | $914,350.20 | 35.00% |
11.- Tablas ISR 2020: noviembre
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $6,363.72 | $0.00 | 1.92% |
| $6,363.73 | $54,011.98 | $122.21 | 6.40% |
| $54,011.99 | $94,921.20 | $3,171.63 | 10.88% |
| $94,921.21 | $110,341.77 | $7,622.56 | 16.00% |
| $110,341.78 | $132,109.34 | $10,089.86 | 17.92% |
| $132,109.35 | $266,445.41 | $13,990.57 | 21.36% |
| $266,445.42 | $419,954.59 | $42,684.84 | 23.52% |
| $419,954.60 | $801,762.50 | $78,790.14 | 30.00% |
| $801,762.51 | $1,069,016.63 | $193,332.59 | 32.00% |
| $1,069,016.64 | $3,207,050.00 | $278,853.85 | 34.00% |
| $3,207,050.01 | En adelante | $1,005,785.22 | 35.00% |
12.- Tablas ISR 2020: diciembre
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $6,942.20 | $0.00 | 1.92% |
| $6,942.21 | $58,922.16 | $133.28 | 6.40% |
| $58,922.17 | $103,550.44 | $3,460.01 | 10.88% |
| $103,550.45 | $120,372.83 | $8,315.57 | 16.00% |
| $120,372.84 | $144,119.23 | $11,007.14 | 17.92% |
| $144,119.24 | $290,667.75 | $15,262.49 | 21.36% |
| $290,667.76 | $458,132.29 | $46,565.26 | 23.52% |
| $458,132.30 | $874,650.00 | $85,952.92 | 30.00% |
| $874,650.01 | $1,166,200.00 | $210,908.23 | 32.00% |
| $1,166,200.01 | $3,498,600.00 | $304,204.21 | 34.00% |
| $3,498,600.01 | En adelante | $1,097,220.21 | 35.00% |
III.- Tarifas bimestrales para los RIF
1.- Enero-febrero
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $1,157.04 | $0.00 | 1.92% |
| $1,157.05 | $9,820.36 | $22.22 | 6.40% |
| $9,820.37 | $17,258.40 | $576.66 | 10.88% |
| $17,258.41 | $20,062.14 | $1,385.92 | 16.00% |
| $20,062.15 | $24,019.88 | $1,834.52 | 17.92% |
| $24,019.89 | $48,444.62 | $2,543.74 | 21.36% |
| $48,444.63 | $76,355.38 | $7,760.88 | 23.52% |
| $76,355.39 | $145,775.00 | $14,325.48 | 30.00% |
| $145,775.01 | $194,366.66 | $35,151.38 | 32.00% |
| $194,366.67 | $583,100.00 | $50,700.70 | 34.00% |
| $583,100.01 | En adelante | $182,870.04 | 35.00% |
2.- Marzo-abril
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $2,314.08 | $0.00 | 1.92% |
| $2,314.09 | $19,640.72 | $44.44 | 6.40% |
| $19,640.73 | $34,516.80 | $1,153.32 | 10.88% |
| $34,516.81 | $40,124.28 | $2,771.84 | 16.00% |
| $40,124.29 | $48,039.76 | $3,669.04 | 17.92% |
| $48,039.77 | $96,889.24 | $5,087.48 | 21.36% |
| $96,889.25 | $152,710.76 | $15,521.76 | 23.52% |
| $152,710.77 | $291,550.00 | $28,650.96 | 30.00% |
| $291,550.01 | $388,733.32 | $70,302.76 | 32.00% |
| $388,733.33 | $1,166,200.00 | $101,401.40 | 34.00% |
| $1,166,200.01 | En adelante | $365,740.08 | 35.00% |
3.- Mayo-junio
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $3,471.12 | $0.00 | 1.92% |
| $3,471.13 | $29,461.08 | $66.66 | 6.40% |
| $29,461.09 | $51,775.20 | $1,729.98 | 10.88% |
| $51,775.21 | $60,186.42 | $4,157.76 | 16.00% |
| $60,186.43 | $72,059.64 | $5,503.56 | 17.92% |
| $72,059.65 | $145,333.86 | $7,631.22 | 21.36% |
| $145,333.87 | $229,066.14 | $23,282.64 | 23.52% |
| $229,066.15 | $437,325.00 | $42,976.44 | 30.00% |
| $437,325.01 | $583,099.98 | $105,454.14 | 32.00% |
| $583,099.99 | $1,749,300.00 | $152,102.10 | 34.00% |
| $1,749,300.01 | En adelante | $548,610.12 | 35.00% |
4.- Julio-agosto
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $4,628.16 | $0.00 | 1.92% |
| $4,628.17 | $39,281.44 | $88.88 | 6.40% |
| $39,281.45 | $69,033.60 | $2,306.64 | 10.88% |
| $69,033.61 | $80,248.56 | $5,543.68 | 16.00% |
| $80,248.57 | $96,079.52 | $7,338.08 | 17.92% |
| $96,079.53 | $193,778.48 | $10,174.96 | 21.36% |
| $193,778.49 | $305,421.52 | $31,043.52 | 23.52% |
| $305,421.53 | $583,100.00 | $57,301.92 | 30.00% |
| $583,100.01 | $777,466.64 | $140,605.52 | 32.00% |
| $777,466.65 | $2,332,400.00 | $202,802.80 | 34.00% |
| $2,332,400.01 | En adelante | $731,480.16 | 35.00% |
5.- Septiembre-octubre
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $5,785.20 | $0.00 | 1.92% |
| $5,785.21 | $49,101.80 | $111.10 | 6.40% |
| $49,101.81 | $86,292.00 | $2,883.30 | 10.88% |
| $86,292.01 | $100,310.70 | $6,929.60 | 16.00% |
| $100,310.71 | $120,099.40 | $9,172.60 | 17.92% |
| $120,099.41 | $242,223.10 | $12,718.70 | 21.36% |
| $242,223.11 | $381,776.90 | $38,804.40 | 23.52% |
| $381,776.91 | $728,875.00 | $71,627.40 | 30.00% |
| $728,875.01 | $971,833.30 | $175,756.90 | 32.00% |
| $971,833.31 | $2,915,500.00 | $253,503.50 | 34.00% |
| $2,915,500.01 | En adelante | $914,350.20 | 35.00% |
6.- Noviembre-diciembre
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $6,942.20 | $0.00 | 1.92% |
| $6,942.21 | $58,922.16 | $133.28 | 6.40% |
| $58,922.17 | $103,550.44 | $3,460.01 | 10.88% |
| $103,550.45 | $120,372.83 | $8,315.57 | 16.00% |
| $120,372.84 | $144,119.23 | $11,007.14 | 17.92% |
| $144,119.24 | $290,667.75 | $15,262.49 | 21.36% |
| $290,667.76 | $458,132.29 | $46,565.26 | 23.52% |
| $458,132.30 | $874,650.00 | $85,952.92 | 30.00% |
| $874,650.01 | $1,166,200.00 | $210,908.23 | 32.00% |
| $1,166,200.01 | $3,498,600.00 | $304,204.21 | 34.00% |
| $3,498,600.01 | En adelante | $1,097,220.21 | 35.00% |
IV.- Tarifas provisionales para personas físicas con ingresos por arrendamiento, o por otorgar uso o goce temporal de bienes
1.- Tablas ISR 2020: mensual
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $578.52 | $0.00 | 1.92% |
| $578.53 | $4,910.18 | $11.11 | 6.40% |
| $4,910.19 | $8,629.20 | $288.33 | 10.88% |
| $8,629.21 | $10,031.07 | $692.96 | 16.00% |
| $10,031.08 | $12,009.94 | $917.26 | 17.92% |
| $12,009.95 | $24,222.31 | $1,271.87 | 21.36% |
| $24,222.32 | $38,177.69 | $3,880.44 | 23.52% |
| $38,177.70 | $72,887.50 | $7,162.74 | 30.00% |
| $72,887.51 | $97,183.33 | $17,575.69 | 32.00% |
| $97,183.34 | $291,550.00 | $25,350.35 | 34.00% |
| $291,550.01 | En adelante | $91,435.02 | 35.00% |
2.- Tablas ISR 2020: trimestral
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $1,735.56 | $0.00 | 1.92% |
| $1,735.57 | $14,730.54 | $33.33 | 6.40% |
| $14,730.55 | $25,887.60 | $864.99 | 10.88% |
| $25,887.61 | $30,093.21 | $2,078.88 | 16.00% |
| $30,093.22 | $36,029.82 | $2,751.78 | 17.92% |
| $36,029.83 | $72,666.93 | $3,815.61 | 21.36% |
| $72,666.94 | $114,533.07 | $11,641.32 | 23.52% |
| $114,533.08 | $218,662.50 | $21,488.22 | 30.00% |
| $218,662.51 | $291,549.99 | $52,727.07 | 32.00% |
| $291,550.00 | $874,650.00 | $76,051.05 | 34.00% |
| $874,650.01 | En adelante | $274,305.06 | 35.00% |
V.- Tarifas semestrales para personas morales con actividades agrícolas y ganaderas
1.- Tablas ISR 2020: primer semestre
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $3,471.12 | $0.00 | 1.92% |
| $3,471.13 | $29,461.08 | $66.66 | 6.40% |
| $29,461.09 | $51,775.20 | $1,729.98 | 10.88% |
| $51,775.21 | $60,186.42 | $4,157.76 | 16.00% |
| $60,186.43 | $72,059.64 | $5,503.56 | 17.92% |
| $72,059.65 | $145,333.86 | $7,631.22 | 21.36% |
| $145,333.87 | $229,066.14 | $23,282.64 | 23.52% |
| $229,066.15 | $437,325.00 | $42,976.44 | 30.00% |
| $437,325.01 | $583,099.98 | $105,454.14 | 32.00% |
| $583,099.99 | $1,749,300.00 | $152,102.10 | 34.00% |
| $1,749,300.01 | En adelante | $548,610.12 | 35.00% |
2.- Tablas ISR 2020: segundo semestre
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $6,942.20 | $0.00 | 1.92% |
| $6,942.21 | $58,922.16 | $133.28 | 6.40% |
| $58,922.17 | $103,550.44 | $3,460.01 | 10.88% |
| $103,550.45 | $120,372.83 | $8,315.57 | 16.00% |
| $120,372.84 | $144,119.23 | $11,007.14 | 17.92% |
| $144,119.24 | $290,667.75 | $15,262.49 | 21.36% |
| $290,667.76 | $458,132.29 | $46,565.26 | 23.52% |
| $458,132.30 | $874,650.00 | $85,952.92 | 30.00% |
| $874,650.01 | $1,166,200.00 | $210,908.23 | 32.00% |
| $1,166,200.01 | $3,498,600.00 | $304,204.21 | 34.00% |
| $3,498,600.01 | En adelante | $1,097,220.21 | 35.00% |